T.C. Memo. 2000-72
UNITED STATES TAX COURT
JEFF BURGER PRODUCTIONS, LLC, BANANA MOON TRUST,
J.C. CHISUM, TRUSTEE, TAX MATTERS PARTNER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 513-99. Filed March 3, 2000.
Jimmy C. Chisum, for petitioner.
Richard A. Rappazzo, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on
respondent's motion to dismiss for lack of jurisdiction
(respondent’s motion). We shall grant respondent’s motion.
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